The Wizpop manufactures sports energy drinks and incurred the following costs for the month of February 2022.

Cost Items	Amount$
Cost of sugar and flavouring used to manufacture the drinks	28,000
Repairs to delivery trucks damaged in a hailstorm	13,000
Sales commission paid to sales staff	10,100
Depreciation of factory equipment	12,000
Wages of night security guards for the factory building	9,400
Wages of employees working on the manufacturing assembly line	16,500
Administration office rent costs	8,000

Required:

Calculate the following costs for February 2022 showing all your workings.

a) Prime Costs

b) Manufacturing Overhead

c) Period Costs